HOUSE DOCKET, NO. 1456        FILED ON: 1/13/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2797

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act relative to the taxation of farm machinery..

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1.  Section 26 of Chapter 64H of the General Laws is hereby amended by inserting after the word “highway” the following: -“…provided, that the term “motor vehicle” shall also include heavy equipment, including backhoes, bucket loaders, plows, harvesters and tractors used on farms or for agricultural purposes.”